Regarding GSTR 1 NOT UPLOADED

Hi Girish,

In your case, since the supplier (ABC company) has not uploaded your invoice in their GSTR-1 and their GSTIN is suspended, claiming Input Tax Credit (ITC) becomes tricky but not impossible.

Key points & procedure for claiming ITC when supplier doesn’t upload invoice:

1. ITC is allowed only if supplier has filed GSTR-1 with your invoice details.
   Since your supplier has not filed GSTR-1 and GSTIN is suspended, their details won’t reflect in your GSTR-2A/2B, so auto ITC claim will get rejected.

2. Maintain all supporting documents:
   Since you have purchase invoice, e-way bill, LR copy, and bank payment proof, keep them ready for evidence.

3. Raise communication with supplier:
   Request supplier to file pending GSTR-1 or rectify issue if possible. If they don’t cooperate or are closed, you cannot force them to do so.

4. File Form GST ITC-04 (if applicable):
   If you received goods on consignment basis or moved them for job work, etc., you may have to file ITC-04 for movement of goods.

5. Claim ITC via other routes:

   • If supplier’s registration is cancelled or suspended, and invoice is not available in your GSTR-2B, you may approach GST authorities with evidence to claim ITC during assessment or scrutiny proceedings.

   • Keep ready to explain/document genuine transactions.

6. Legal remedies:

   • Section 16(2) of CGST Act mandates matching of ITC claims with supplier’s return data.

   • But if the supplier is non-compliant, you can still claim ITC during GST audit or assessment by furnishing documentary proof.

   • ITC can be allowed if you can prove tax was paid to the government (challenging if GSTIN is suspended).

7. Alternate option:

   • If supplier GSTIN is suspended or cancelled and no tax paid, you cannot claim ITC.

   • You may have to bear the GST cost as your own expense.

Summary for your case:

What you should do now?

• File your return claiming ITC only for those invoices available in GSTR-2B.

• Keep all documents ready for audit or scrutiny.

• Approach GST authorities with proof if you want to claim ITC during assessment.

• Consult a GST expert or CA if case goes to assessment.